Cooch and Taylor director Jennifer E. Smith presented at the Delaware Tax Institute on Dec. 2.
December 19, 2016 at 07:31 PM
1 minute read
Cooch and Taylor director Jennifer E. Smith presented at the Delaware Tax Institute on Dec. 2.
Smith’s presentation, “The Estate of Woelbing and the Future of Intentionally Defective Grantor Trusts,” discussed the purpose and features of an intentionally defective grantor trust, illustrated the characteristics of the IDGT that came under attack by the IRS in the Woelbing cases, and provided insight into the Woelbing settlement and the key lessons for practitioners.
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